CLA-2 R:C:T 958000 GGD
Mr. Marty Langtry
Tower Group International, Inc.
2400 Marine Avenue
Redondo Beach, California 90278-1103
RE: Reconsideration of New York Ruling Letter (NYRL) 809003;
"Diabetic Carrying Case;" Travel/Toiletry Bag; Not Kind
Normally Carried in Pocket or Handbag
Dear Mr. Langtry:
This letter is in response to your request of May 5, 1995,
on behalf of your client, Koszegi Industries, Inc., for
reconsideration of NYRL 809003, issued April 26, 1995, and
pertaining to the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of an item
identified as a "diabetic carrying case" to be imported from
either China or the Philippines. A sample was submitted with
your request.
FACTS:
In NYRL 809003, the article was classified in subheading
4202.92.3030, HTSUSA, textile category 670, the provision for
"Travel, sports and similar bags: With outer surface of textile
materials: Other, Other: Of man-made fibers: Other," with an
applicable duty rate of 19.8 percent ad valorem. The cases,
which are designed to carry small medical supplies, will be
imported empty and sold only to a medical equipment company.
That company will insert supplies needed by diabetics (e.g.,
syringes, testing tools, etc.), then sell the kits to doctors,
hospitals, or clinics, which will either sell or give them to
diabetics. -2-
The sample is a carrying bag that measures approximately 7
inches in length by 4-1/4 inches in height by 1-1/2 inches in
depth, is zippered on 3 sides, and is similar to a travel or
toiletry case. The bag's exterior is composed of nylon woven
fabric. The interior features 2 clear plastic pockets, each of
which extends the length and height of each side. A nylon
zippered bag, which measures approximately 6-1/2 inches by 3-1/4
inches, is sewn into one of the interior ends.
ISSUE:
Whether the "Diabetic Carrying Case" is classified in
subheading 4202.32.9550, HTSUSA, the provision for articles of a
kind normally carried in the pocket or handbag, with outer
surface of textile materials, of man-made fibers; or subheading
4202.92.3030, HTSUSA, the provision for travel, sports and
similar bags, with outer surface of textile materials, of man-
made fibers.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 4202, HTSUS, provides, in part, for traveling bags,
toiletry bags, handbags, wallets, cigarette cases, tobacco
pouches and similar containers. Since the "diabetic carrying
case" is similar to a traveling or toiletry bag, it is covered by
the heading.
Subheading 4202.32, as well as subheadings 4202.31 and
4202.39, HTSUS, cover articles of a kind normally carried in the
pocket or handbag. The subheading EN to these subheadings states
that: -3-
[t]hese subheadings cover articles of a kind normally
carried in the pocket or in the handbag and include
spectacle cases, note-cases (bill-folds), wallets, purses,
key-cases, cigarette-cases, cigar-cases, pipe-cases and
tobacco-pouches.
Although the listed examples are merely guidance to facilitate
classification, they provide an indication that the "diabetic
carrying case" is not within the scope of subheading 4202.32,
HTSUS. We note that most, if not all, of the example articles
would not only fit comfortably into handbags, but also into
pockets of shirts, coats, or trousers. Even without contents,
the "diabetic carrying case" would be a tight fit in a large coat
pocket, and be unlikely to fit into most other pockets.
Subheading 4202.92, HTSUS, provides in part for travel,
sports and similar bags. Additional U.S. Note 1 to chapter 42,
HTSUS, states that:
[f]or the purposes of heading 4202, the expression "travel,
sports and similar bags" means goods, other than those
falling in subheadings 4202.11 through 4202.39, of a kind
designed for carrying clothing and other personal effects
during travel, including backpacks and shopping bags of this
heading, but does not include binocular cases, camera cases,
musical instrument cases, bottle cases and similar
containers.
You essentially contend that, due to the nature of diabetes,
the diabetic must use the instruments to be contained in this
case several times a day, and that since the case has no strap or
other carrying attachment, it is designed to fit into a handbag
or other bag.
In Headquarters Ruling Letter (HRL) 956666, issued May 30,
1995, this office classified two separate cosmetic bags, one with
a "hanging loop" and one without, but each with approximately the
same size and features as the "diabetic carrying case." We cited
to HRL 951534, issued August 4, 1992, for that ruling's
conclusion that, although smaller cosmetic bags might reasonably
by described by either provision, the subheading for travel,
sports and similar bags (4202.92, HTSUS) more specifically
provides for all cosmetic bags than the subheading for articles
of a kind normally found in the handbag (4202.32). We then
determined that all articles answering to the description of
cosmetic or toiletry bags are principally used for travel, and
classified the cosmetic bags as travel bags of subheading
4202.92.3030, HTSUSA. We likewise find that the "Diabetic -4-
Carrying Case" is the kind of bag designed to carry a diabetic's
personal effects during travel, and is classified in subheading
4202.92.3030, HTSUSA.
HOLDING:
The article identified as a "Diabetic Carrying Case" is
properly classified in subheading 4202.92.3030, HTSUSA, textile
category 670, the provision for "Travel, sports and similar bags:
With outer surface of textile materials: Other, Other: Of man-
made fibers: Other." The applicable rate of duty is 19.8 percent
ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
NYRL 809003, issued April 26, 1995, is hereby affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division